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        <AddressUS>
          <AddressLine1>6424 FORWARD AVENUE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>15217</ZIPCode>
        </AddressUS>
        <EINOfRecipient>250969468</EINOfRecipient>
        <IRCSection>501(C)(3)</IRCSection>
        <AmountOfCashGrant>442223</AmountOfCashGrant>
        <MethodOfValuation>N/A</MethodOfValuation>
        <DescriptionOfNonCashAssistance>N/A</DescriptionOfNonCashAssistance>
        <PurposeOfGrant>SCHOLARSHIPS</PurposeOfGrant>
      </RecipientTable>
      <TotalNbrOf501C3AndGovtGrants>3</TotalNbrOf501C3AndGovtGrants>
      <TotalNbrOfOtherOrganizations>0</TotalNbrOfOtherOrganizations>
      <Form990ScheduleIPartIV>
        <Identifier>Procedure for Monitoring Grants in the U.S.:</Identifier>
        <ReturnReference>Part I, Line 2:</ReturnReference>
        <Explanation>Schedule I, Part I, Line 2: GRANTS ARE DISTRIBUTED TO THE APPLICABLE SCHOOL PROGRAM BASED ON THE STUDENT'S ELIGIBILITY FOR TUITION ASSISTANCE. SCHOOLS ARE ADVISED THAT IF THE STUDENT WITHDRAWS FROM THE PROGRAM DURING THE YEAR, SCHOLARSHIP FUNDS ARE TO BE RETURNED TO THE PROGRAM AND WILL BE INCLUDED IN FUTURE GRANT POOLS FOR DISTRIBUTION.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <Form990OfOtherOrganizations>X</Form990OfOtherOrganizations>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NameBusiness>
          <BusinessNameLine1>JEFFREY H FINKELSTEIN</BusinessNameLine1>
        </NameBusiness>
        <BaseCompensationFilingOrg>0</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>249002</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>21500</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>7141</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>0</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>13666</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>0</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>20211</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>0</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>311520</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 2</Identifier>
        <Explanation>A BUSINESS RELATIONSHIP EXISTS BETWEEN BALSAM, KANAL, KISILINKSY, RUDOLPH, BRANDEIS, AVERBACH, AND FINKELSTEIN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 7a</Identifier>
        <Explanation>AS INDICATED IN THE ORGANIZATION'S BYLAWS, EACH DIRECTOR SHALL BE SELECTED BY THE CHAIR OF THE BOARD OF DIRECTORS OF THE JEWISH FEDERATION OF GREATER PITTSBURGH UPON CONSULTATION WITH THE SCHOOLS THAT WILL BE THE BENEFICIARIES OF THE SCHOLARSHIPS BEING GRANTED BY THE ORGANIZATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>THE FORM 990 IS REVIEWED IN DETAIL BY THE CHIEF FINANCIAL OFFICER AND CONTROLLER OF THE JEWISH FEDERATION OF GREATER PITTSBURGH BEFORE FILING WITH THE INTERNAL REVENUE SERVICE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 15</Identifier>
        <Explanation>THE PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION DOES NOT COMPENSATE ANY INDIVIDUALS FOR BOARD OR EMPLOYMENT SERVICES. FORM 990 REQUIRES THE PITTSBURGH JEWISH EDUCATIONAL IMPROVEMENT FOUNDATION TO DISCLOSE COMPENSATION PAID BY ITS RELATED ORGANIZATION, JEWISH FEDERATION OF GREATER PITTSBURGH, FOR SERVICES THE INDIVIDUALS PROVIDE TO THE JEWISH FEDERATION OF GREATER PITTSBURGH. COMPENSATION IS AWARDED BY THE FEDERATION PURSUANT TO A PROCESS THAT SATISFIES THE REQUIREMENTS OF THE INTERMEDIATE SANCTIONS REGULATIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section C, line 19</Identifier>
        <Explanation>THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE ON FILE AT THE OFFICES OF THE JEWISH FEDERATION OF GREATER PITTSBURGH AND ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART XI, QUESTION 2C</Identifier>
        <ReturnReference>OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT</ReturnReference>
        <Explanation>THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AUDITED BY AN INDEPENDENT ACCOUNTING FIRM. IN ADDITION, THE ORGANIZATION HAS A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND ITS SELECTION OF THE INDEPENDENT AUDITOR. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JEWISH FEDERATION OF GREATER PITTSBURGH</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>234 MCKEE PLACE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>152133916</ZIPCode>
        </AddressUS>
        <EIN>211017602</EIN>
        <PrimaryActivities>Fundraising to support Jewish Agencies Local and abroad</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>170(B)(1) (A)(VI)</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>PITTSBURGH JEWISH PRE-KINDERGARTEN EDUCAT IMPROVEMENT FDTN</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>234 MCKEE PLACE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>152133916</ZIPCode>
        </AddressUS>
        <EIN>201584277</EIN>
        <PrimaryActivities>PROVIDES TUITION ASSISTANCE TO STUDENTS ENROLLED IN PRE-K SCHOOL PROGRAMS</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(3) TYPE I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>EDWARD AND ROSE BERMAN LEGACY FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>234 MCKEE PLACE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>152133916</ZIPCode>
        </AddressUS>
        <EIN>562413904</EIN>
        <PrimaryActivities>ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG FOR THE FEDERATION.</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(3) TYPE I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>MEYER AND MERLE BERGER FAMILY FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>234 MCKEE PLACE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>152133916</ZIPCode>
        </AddressUS>
        <EIN>251432013</EIN>
        <PrimaryActivities>ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG FOR THE FEDERATION.</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(3) TYPE I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JACK G BUNCHER CHARITABLE FUND FOR JEWISH FEDERATION OF PGH</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>234 MCKEE PLACE</AddressLine1>
          <City>PITTSBURGH</City>
          <State>PA</State>
          <ZIPCode>152133916</ZIPCode>
        </AddressUS>
        <EIN>204393188</EIN>
        <PrimaryActivities>ACHIEVES CHARITABLE GOALS BY ACTING AS A SUPPORTING ORG FOR THE FEDERATION.</PrimaryActivities>
        <LegalDomicileState>PA</LegalDomicileState>
        <ExemptCodeSection>501(C)(3)</ExemptCodeSection>
        <PublicCharityStatus>509(A)(3) TYPE I</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
      </Form990ScheduleRPartII>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>1</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>0</SharingOfFacilities>
      <SharingOfPaidEmployees>0</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>0</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>0</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>0</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>0</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>JEWISH FEDERATION OF GREATER PITTSBURGH</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>L</TransactionType>
        <AmountInvolved>167738</AmountInvolved>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>